Additional Information:

a$.$ The equipment was purchased on January $1,2021.$ The useful life is estimated to be $5$ years, with no salvage value

b$.$ A count of supplies on December $31,2022$ showed $$800$ of supplies still on hand

c$.$ On December $31,2022,$ wages that had been earned by employees, but not yet paid amounted to $$1,100.$ The next scheduled pay date is January $4,2023$

d$.$ During December, LMN performed $$4,600$ worth of services, for which it been paid in September

e$.$ On November $1,2022,$ LMN paid for $5$ months of rent with cash

The correct adjusting entry for $($d$)$ above is:

Select one:

a$.$

$\backslash$table$[[$Account$,$Debit,Credit$],[$Unearned Revenue,$4,600,],[$Service Revenue,$4,600,]]$

b$.$

$\backslash$table$[[$Account$,$Debit,Credit$],[$Service Revenue,$4,600,],[$Unearned Revenue,,$4,600]]$

c$.$

$\backslash$table$[[$Account$,$Debit Credit,$],[$Accounts Receivable,$9,300,],[$Unearned Revenue,$9,300,]]$

d$.$

$\backslash$table$[[\backslash$table$[[$TMN$,$ Inc$],[$December $31,2022]],,],[,$Debits,Credits,,,$],[$Cash$,$$$16,600,,,,],[$Accounts Receivable,$18,800,,,,],[$Supplies$,3,400,,,,],[$Prepaid Rent,$3,000,,,,],[$Equipment$,54,000,,,,],[$Accumulated Depreciation $-$ Equipment,,$$10,800,,,],[$Accounts Payable,,$11,900,,,],[$Unearned Service Revenue,,$13,900,,,],[$Common Stock,,$25,200,,,],[$Retained Earnings,,$16,100,,,],[$Dividends$,800,,,,],[$Service Revenue,,$49,000,,,],[$Salaries Expense,$26,900,,,,],[$Utilities Expense,$3,400,,,,],[,$$$126,900,$$$126,900,,,]]$

Additional Information:

Russell $2000$